When an anime like Gintama (which most of the times makes you cry out of laughter) has sad moments, they probably have more of an impact than if they were featured in a different, less funny show.
There are a few "tearjerkers" in the series, and I'm sure more will come with the current season, and the ones that got me the most are:

The radio exercise episode.
AWWW how can anyone not get wet eyes at the sight of Kagura crying at the hospital next to the boy who got even sicker than he already was because he waited for her to exercize together under the rain Although I'm happy than in the end he survived. Come on that hand that made Kagura turn around was HIS!!!

During the Mitsuba arc.
Of course. But although most people find the saddest part to be her actual death, at least she was with Sougo at that point and she told him how proud she was of him, and I'm sure she was fully aware of Hijikata's true feelings for her.
The real tearjerker for me was when her health condition got worse right after Sougo and Gintoki also left the hospital to join the rest of the Shinsengumi, and the doctors were like "nothing more we can do for her. But where's her family???" For a moment I thought she was gonna die alone but thankfully she didn't

Jerry story on the radio from the episode when Kagura can't sleep.
I'm not even gonna comment on this but the way it ended up ...

Tama quest arc.
When Kagura became all pixeled. I know most of you must be thinking WTF that's not sad it's just that the way she started to cry out loud, screaming for Gin-chan to help her but he had not idea on what to do, and her tears were also little white pixels... just heartbreaking at least it didn't last long

I'm sure there are more, but I can't think of anything else right now.

Mitsuba arc was also pretty good near the middle and end, gave alot of character development and depth too.

Shinsengumi Ito arc- who could not cry for Ito, I loved that character.

Haunted Bath house "Stands" arc. The Okami monologue when they were getting sucked into the demon thingy was heart warming.

The Dog "Planet Eater" arc, the end with the old man and dog really got me....They did a good job of fleshing out their bonds.

The Otsuu arc- The epic boxing battle and toshi's monologue.

Inside Tama- white sperm cell king and gin are awesome, the epic brofist and defeating the demon king guy and part after was heartwarming.

Magical Banana episode where they got stuck in an elevator- The end was really nice, really showed the bonds between Kagura, Shinpachi and Kagura well, makes me love the characters.

The uhhh....Episode that was actually a hair growth commercial featuring Umibozu, Part where he was going to get his toupee, epic music starts playing, he goes off to kill the black core thingy. It got me for some reason, was really epic, dunno why.

The Kabuki Cho- Town of Iron ending, I hated this arc and most of the new season for quite a few reasons but who could hate how it ended?

Mitsuba arc was also pretty good near the middle and end, gave alot of character development and depth too.

Shinsengumi Ito arc- who could not cry for Ito, I loved that character.

Haunted Bath house "Stands" arc. The Okami monologue when they were getting sucked into the demon thingy was heart warming.

The Dog "Planet Eater" arc, the end with the old man and dog really got me....They did a good job of fleshing out their bonds.

The Otsuu arc- The epic boxing battle and toshi's monologue.

Inside Tama- white sperm cell king and gin are awesome, the epic brofist and defeating the demon king guy and part after was heartwarming.

Magical Banana episode where they got stuck in an elevator- The end was really nice, really showed the bonds between Kagura, Shinpachi and Kagura well, makes me love the characters.

The uhhh....Episode that was actually a hair growth commercial featuring Umibozu, Part where he was going to get his toupee, epic music starts playing, he goes off to kill the black core thingy. It got me for some reason, was really epic, dunno why.

The Kabuki Cho- Town of Iron ending, I hated this arc and most of the new season for quite a few reasons but who could hate how it ended?

particular episodes....True the first 2 eps and probably 1 or 2 others were GREAT, but it lacks the comedy and feels like they are trying to make it more mainstream. The opening- some parts were nice but others just corny and over the top, not very comedic, I think most people like it more for song choice but can't say. It is quite clear their animations are better and have hiher quality but they lack comedy, the iron town arc did not give me much any laughs except the gundam madao and random epic out laughing, though it gave me a chuckle at most. The battle scenes were nice but, those don't make up gintama, I don't see much epic about them, they are about same level of epicness as every other action anime.

On one of the episodes they were randomly just swearing before an opening, I personally don't find that funny...more desperate for me. It really shows how desperate they are, on one part before an opening sequence, they explained something about the logo, gintama is random but should still retain its comedy, though that one wasn't of too much significance. And with the new ending they seem to change it very slightly with a theme of the episode, its nice but kind of loses its value and doesn't feel special if they do that every time, Again, not of too much significance.

Their new OSTs also suck....well not the osts particularly but the way they use them, there are alot better ones to use. A good example is how They used that annoying whistling ost in the latest kabuki cho arc, They played it on average about 3-4 times an episode and in the most random scenes, it was stupid. It wasn't BAD but there were others they could have used, in the catherine and otose episode i think there were osts they could have used as well.

They're jokes seem corny now...either that or I just have high standards.

Well..yeah there you have it. I could write a whole page about how gintama how the quality of the new season has lessened in everything but video quality.

Actually on the previous seasons there were also lots of corny, random, over the top moments that are not partcularly funny, to me anyway. I could list so many of them.
As for the "mainstream feel" opening, well the anime is getting more and more recognition so who can blame the animators for thinking big and try to appeal to even more people.
Like Insane said the episodes are just the animation of the manga chapters with nothing more or nothing less within them, but I noticed that before the new season started everyone couldn't wait to see what they were reading in the anime and now many are actually complaining about whatever reasons.
I have to say that when the Kabuki-Cho arc started I waited until it finished to watch it all together, though I would still read reviews about it and everyone was so excited and hyped-up. Then when I actually watched it maybe my expectations very a bit too high, and I was kind of wary towards the character of Pirako, probably just because everyone kept saying that she should definitely join the Yorozuya and I was like "no way someone who appears after more than 200 eps gets to be a main character...WTF! can't wait to see what the fuss is all about." But now I must admit it's a great arc. One of the best ever I'd say.
As for the other episodes... come on! The patriot was classic Gintama nonsense at its best, and the swimming pool was one of the funniest I've seen in the series XD

On a side note, did I or din't I say in another topic that eventually people would get tired of the kind of humor in Gintama and maybe, JUST MAYBE, it would have been interesting to explore different paths of entertainment. I suggested Romance and of course everyone was dead-against it.

Back to topic (which is not either bashing or praising the new season) I totally forgot about Itou. I always wandered why would his own parents believe his deadly sick brother was any better than him or what made everybody else think he wasn't worth anything, while he was actually quite talented in many things

The anime episodes are taken 1:1 from the manga, nothing added or taken away. so maybe you're just getting tired of sorachi's writing. it happens.

assuming you mean the recap episode, they weren't swearing. the bleeped out words were in relation to the fukushima incident. I don't know why, but it was fairly obvious i thought.

And please, don't take this post the wrong way. simply wanted to clear up some of your misconceptions.

No offense taken, and yeah I do feel that sorachi's writing has been a little off lately (for me) , It would be wrong to blame it soley on the anime staff but though yes it was taken 1:1 from the manga, its the directing and small details that make an anime good, the reason why one piece or gantz the anime is nowhere near as good as the manga.

Actually on the previous seasons there were also lots of corny, random, over the top moments that are not partcularly funny, to me anyway. I could list so many of them.
As for the "mainstream feel" opening, well the anime is getting more and more recognition so who can blame the animators for thinking big and try to appeal to even more people.
Like Insane said the episodes are just the animation of the manga chapters with nothing more or nothing less within them, but I noticed that before the new season started everyone couldn't wait to see what they were reading in the anime and now many are actually complaining about whatever reasons.
I have to say that when the Kabuki-Cho arc started I waited until it finished to watch it all together, though I would still read reviews about it and everyone was so excited and hyped-up. Then when I actually watched it maybe my expectations very a bit too high, and I was kind of wary towards the character of Pirako, probably just because everyone kept saying that she should definitely join the Yorozuya and I was like "no way someone who appears after more than 200 eps gets to be a main character...WTF! can't wait to see what the fuss is all about." But now I must admit it's a great arc. One of the best ever I'd say.
As for the other episodes... come on! The patriot was classic Gintama nonsense at its best, and the swimming pool was one of the funniest I've seen in the series XD

On a side note, did I or din't I say in another topic that eventually people would get tired of the kind of humor in Gintama and maybe, JUST MAYBE, it would have been interesting to explore different paths of entertainment. I suggested Romance and of course everyone was dead-against it.

Back to topic (which is not either bashing or praising the new season) I totally forgot about Itou. I always wandered why would his own parents believe his deadly sick brother was any better than him or what made everybody else think he wasn't worth anything, while he was actually quite talented in many things

Yes there were indeed unfunny, over the top moments in gintama before but I see they are more abundant in the current season.
And I dunno,I found the kabuki-cho arc to be the worst, overplayed annoying whistling music, bad directing, cliche part where everyone joins in,
No particularly funny jokes or epic quotes (which gintama is pretty much known for), I found it disappointing and think sorachi could have made it alot better. No offense, I honestly ask what was so great about it other than the ending? (I admit the ending was good, only thing I really liked about it. was an amazing ending)

I did like the patriot episode, I didn't say I hated ALL the new episodes, just most of them, though I did find it funnier in the manga,
And I didn't really laugh AT ALL during the swimming episode...I've seen alot funnier in the series.

"On a side note, did I or din't I say in another topic that eventually people would get tired of the kind of humor in Gintama and maybe, JUST MAYBE, it would have been interesting to explore different paths of entertainment. I suggested Romance and of course everyone was dead-against it. "

ummm....wat?
and there would be reason to be dead against it lol, its so clear and obvious why. So many reasons I don't even want to explain. If you want romance just watch a romance anime xD.
Couplings in Gintama would be terrible and ruin it.

Yeah Society is pretty effed up, Japan has a pretty screwed up society, sooo no surprise I guess. And how could you forget about Ito you sinner >:(

Every drama arc reduces me to tears. EVERY. SINGLE. ONE. When Gin lost his memory, when Kagura's father came to Earth, when Kyuubei was forced to act like a boy, when Okita's sister died, when Tsukuyo killed her master, when Gin was in prison with the warden and the old prisoner, etc. ALL of them. Four Devas' Arc obviously and even Love Choris.. Gintoki has delivered some really fine lines in Love Choris. They all made me cry. Sniff.

I usually find Sacchan annoying too, but I felt sorry for her as well during her arc involving her broken glasses.

But to date I cried the most during Tsukuyo's arc. Mostly because the arc is sooo long, and it has so many tear-jerker scenes, also involving Hinowa and Hosen. I feel like bawling again just thinking of it.

And I didn't really laugh AT ALL during the swimming episode...I've seen alot funnier in the series.

The swimming pool episode wasn't funny? It was quite funny to me, and I'm usually a depressive piece of dead salmon.

It's not easy to come up with funny chapters all the time. I don't think anyone here on the forum can actually do it in a span of 7 days to meet the weekly deadline. He's been pretty amazing to have been able to come up with so many in the course of these seven long years.

On a side note, did I or din't I say in another topic that eventually people would get tired of the kind of humor in Gintama and maybe, JUST MAYBE, it would have been interesting to explore different paths of entertainment. I suggested Romance and of course everyone was dead-against it.

Maybe to some people, the humour in Gintama have become stale when because they consumed too much of the same material? Everything in excess is not good for you. Millionaires even complain of having too much money.

I'm not against romance as long as it doesn't take over the entire series. Many successful shounen mangas have elements of romance in it. Some people make a big deal about not wanting romance because they're afraid it would turn out to be like Fruits Basket or Mills and Boons when it doesn't have to be.

Since some already discussing sort of out topic here, i want to give my 2 cents too.
problem with people who complaining about this new season gintama, mostly (i said mostly)
because while gintama anime in break, they went and search and read the manga.
now all the funny, all the nice feeling gone to waste spoiled by manga. its different when you read already and didn't read the manga yet before the anime. like the pool episode wasn't funny for some (yeah what the hell your definition of funny). that's why when i read the pool chapter (i just read around 2-3 pages only) i sensed its going to be a funny chapter, i decided to skipped it, and thank god i did. i also regret reading some chapters, which when its out in anime, it feel ... bleh... even the first episode of the new season, if you already read it then you tend to comment its different bla.. bla.. bla.., 3 days to 1years whatever.. its not even funny anymore